A taxpayer who is included in the register of inactive taxpayers and at the same time meets the following conditions during the limitation period is subject to compulsory termination.:
1) did not submit tax reports on his own;
2) did not perform export-import operations;
3) did not make payments and/or money transfers to bank accounts;
4) was not registered as a VAT payer;
5) was not the head and (or) founder of another legal entity, a participant in a joint venture;
6) did not suspend the submission of tax reports;
7) did not own objects subject to property tax, transport and land taxes, with the exception of objects of taxation of individuals;
8) had no arrears on social payments;
9) had no arrears in taxes and payments to the budget, customs payments and taxes in the amount of more than six times the MCI effective on January 1 of the relevant financial year.
2. Exceptions
These conditions do not apply to taxpayers who:
1) are subject to tax monitoring;
2) carry out activities in accordance with the subsoil use contract;
3) have an unfulfilled notification of the elimination of violations based on the results of desk control or tax audits, or have fulfilled it by submitting an explanation in the presence of such violations;
4) are subject to measures in the form of arrests and restrictions applied by bailiffs and (or) other authorized bodies;
5) are or were a party to a currency agreement on export or import, under which the procedures of currency control for the purposes of repatriation of national and (or) foreign currency have not been completed;
6) made payments and/or money transfers to bank accounts during the limitation period.
3. Termination procedure
When determining the period for the compulsory termination of activities, the period of the taxpayer's stay in the register of inactive taxpayers is taken into account.
The compulsory termination of activities is carried out by the tax authority on the basis of a judicial act that has entered into force in accordance with the legislation of the Republic of Kazakhstan.
After the entry into force of the judicial act, the taxpayer is removed from registration with the tax authority in accordance with the tax registration procedure.
